Waste Management and Milestone Submission Milestone
ACC 691: Final Case Analysis Guidelines and Grading Guide
Overview
The final project for this course is the creation of a Case Analysis. In 2006, the Securities and Exchange Commission (SEC) brought charges against Waste Management and some of its executives. You must research these charges and answer the questions below. Review the SEC Release 1532 here. In a well-structured analysis, you will answer a set of questions regarding the case against Waste Management. Begin your research in Module Eight. Use any additional resources presented and the Waste Management financial statements and reports as needed. The Analytical Procedures Worksheet and the ICF-CX16 Vulnerability Worksheet are located in the Assignment Guidelines and Rubrics section of the course. The project is divided in to three milestones, which will be submitted at various points throughout the course to scaffold learning and ensure quality final submissions. These milestones will be submitted in Modules Eight, Nine, and Ten.
Objectives
To successfully complete this project, you will be expected to apply what you have learned in this course and should include several of the following course objectives:
1. Review, detect, and investigate possible financial statement fraud 2. Use various techniques to identify financial statement fraud 3. Explore substantive analytical procedures
Main Elements
Background:
1. When did the SEC file charges against some senior executives of Waste Management? 2. Who was charged relevant to the above? 3. What were the charges? 4. What is a “disgorgement of ill-gotten gains”?
Summary:
1. What were some of the “improper accounting practices” used by Waste Management? Please be specific as to what Generally Accepted Accounting Principle (GAAP) was violated. 2. What impact did the fraudulent behavior identified above have on the published financial statements? Please be specific. 3. What non-accounting fraudulent
Overview
The final project for this course is the creation of a Case Analysis. In 2006, the Securities and Exchange Commission (SEC) brought charges against Waste Management and some of its executives. You must research these charges and answer the questions below. Review the SEC Release 1532 here. In a well-structured analysis, you will answer a set of questions regarding the case against Waste Management. Begin your research in Module Eight. Use any additional resources presented and the Waste Management financial statements and reports as needed. The Analytical Procedures Worksheet and the ICF-CX16 Vulnerability Worksheet are located in the Assignment Guidelines and Rubrics section of the course. The project is divided in to three milestones, which will be submitted at various points throughout the course to scaffold learning and ensure quality final submissions. These milestones will be submitted in Modules Eight, Nine, and Ten.
Objectives
To successfully complete this project, you will be expected to apply what you have learned in this course and should include several of the following course objectives:
1. Review, detect, and investigate possible financial statement fraud 2. Use various techniques to identify financial statement fraud 3. Explore substantive analytical procedures
Main Elements
Background:
1. When did the SEC file charges against some senior executives of Waste Management? 2. Who was charged relevant to the above? 3. What were the charges? 4. What is a “disgorgement of ill-gotten gains”?
Summary:
1. What were some of the “improper accounting practices” used by Waste Management? Please be specific as to what Generally Accepted Accounting Principle (GAAP) was violated. 2. What impact did the fraudulent behavior identified above have on the published financial statements? Please be specific. 3. What non-accounting fraudulent
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